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Executive Summary:

ISSAI 5140 – How SAIs may co-operate on the audit of international environmental accords

Purpose:

This guideline aims to outline the approaches by which audits of international environmental accords might be carried out and to describe ways of co-operation between SAIs.

ISSAI Category:

Level 4: Specific Auditing Guidelines - Guidelines on Environmental Audit

Target Group:

Heads and Audit Directors of SAIs, External Governmental Auditors, Internal Auditors

Principle:

The guide focuses primarily on the audits of international accords related to the environment but it also applies equally to non-environmental accords as well as to other kinds of audits that SAIs may wish to carry out together.

Scope - Content:

This guideline

  • Defines the approaches by which these audits might be carried out, i.e. concurrent, joint or co-ordinated;
  • Outlines the general nature and methodology as well as the advantages and disadvantages of each type of audit;
  • Describes a protocol or agreement for SAIs to use when carrying out and reporting such audits;
  • Outlines incentives for SAIs to carry out audits of international accords and to work closely with other SAIs and
  • Provides some examples of such audits and the associated advantages and/or disadvantages.

Author - Committee:

INTOSAI Working Group on Environmental Auditing

Status:

Approved at XVIth Congress of INTOSAI, Montevideo 1998

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